IDAPA 35.01.01.075 — TAX ON INDIVIDUALS, ESTATES, AND TRUSTS (RULE 075)

Section 63-3024, Idaho Code
The tax rates applied to the Idaho taxable income of an individual, trust or estate are listed at https://tax.idaho.gov/
indrate. The maximum tax rate as listed for the applicable taxable year applies in computing the tax attributable to the
S corporation stock held by an electing small business trust.
(4-6-23)